ANALISIS KINERJA KEUANGAN BANK UMUM DENGAN PENDEKATAN EVA (Studi pada BUSN Devisa dan BPD yang Terdaftar di BEI periode Tahun 2011-2015)

Abstract

ABSTRACT Monitoring of income and expenditure of funds owned always done by a firm one of them through financial planning. Through monitoring of such revenues and expenses, the firm will be able to plan the various actions required when the firm experiences profit or loss from the results of its operational activities. The result of the theoretical study led this study to develop a model with seven research variables including Capital Adequacy Ratio, Firm size, Credit Growth, Loan to Deposit Ratio, Equity, CEO Female, Audit Committee Meeting and Economic Value Added. Data on Capital Adequacy Ratio, Firm size, Credit Growth, Loan to Deposit Ratio, Equity, CEO Female, Audit Committee Meeting and Economic Value Added through a banking firm consisting of Foreign Exchange BUSN and BPD registered on BEI in 2011 to 2015. The data obtained then analyzed by using multiple linear regression analysis. The conclusion of research stated that: 1) Capital Adequacy Ratio with value 0,002 has significant effect to Economic Value Added. 2) Firm Size with a value of 0.021 has a significant effect on Economic Value Added. 3) Credit growth with a significance value of 0,000 has a significant effect on Economic Value Added. 4) Loan to Deposit Ratio with a significance value of 0.000 has a significant effect on Economic Value Added. 5) Own Capital with a significance value of 0.229 has not effect on Economic Value Added. 6) CEO Female has not effect on Economic Value Added. This is evidenced by the value of the significance of 0.397 that the value is greater than 0.05. 7) Audit Committee Meetings has not an effect on Economic Value Added. This is proved by the results of significance value 0.669 that the number is greater than 0.05. Keywords : Capital Adequacy Ratio, Firm Size, Credit Growth, Loan to Deposit Ratio, Equity, CEO Female, Audit Committee Meetings, Economic Value Added